Granting Fake Refund Claim by Manipulating E-Records: Allahabad HC denies Bail to Officer of Income Tax Dept [Read Order]

The Allahabad High Court has rejected a bail application by the then tax assistant for the alleged offense of granting fake refund claims by tampering with the electronic evidences and computer records.

The CBI registered a case against the petitioner, Mr. Rakesh Kumar and 13 others finding that during the period 2012-16, Shri Sanjeev Kumar, the then ITO Ward 6(1), Shri Rakesh Kumar Singh, the then Sr. Tax Assistant Ward 6(1), Shri Anand Bajpai and Shri Anand Kanojia both daily wagers employees of Ward 6(1), Range 6, within the jurisdiction of Commissioner, Lucknow entered into a criminal conspiracy with each other and some other unknown private persons with a view to claim false refunds from the Income Tax Department by resorting to manipulation of electronic records in the computer system of Income Tax Department, Lucknow whereas assesses (in whose names such Income Tax Refunds were dishonestly and fraudulently generated) were not entitled to such refunds.

It is further alleged that Income Tax refunds were prepared by Shri Sanjeev Kumar, the then Income Tax Officer, Ward 6(1) Range 6 Shri Rakesh Kumar Singh, the then Senior Tax Assistant, Ward 6(1), Range 6, Sri Anand Bajpai and Sri Anand Kanojia both daily wages employees of Ward 6(1) Range 6 all working within the jurisdiction of CIT, Lucknow by using PAN numbers of 13 Tax Assesses.

Thereafter, Shri Sanjeev Kumar, the then ITO Ward 6(1) and Shri Rakesh Kumar Singh, the tehn Senior Tax Assistant Ward 6(1), dishonestly and fraudulently fed fake ITR's in computer system and processed these fake ITR's in system by using the Remote Sensing Application Token known as RSA Token, which is basically an electronic device sensitive in nature issued to appropriate officials/officers of income tax to have access on their working system.

The petitioner, requested for bail. Opposing the bail application, the CBI submitted that similar applications filed by co-accused, Sanjeev Kumar Sinha and Arun Kumar Srivastava, have been rejected by this Court vide detailed common order dated 27.07.2018.

Referring to the above order, Justice Dinesh Kumar Singh observed that “Considering the fact that 482 applications filed by the said coaccused have already been rejected, this application is also rejected having no merit and substance. Interim order, if any, stands vacated.”

To Read the full text of the Order CLICK HERE

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